The tariff classification of a universal joint assembly-steering from South Korea.
Issued August 6, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8708.94.5000
Headings: 8708
Product description
The item under consideration has been identified as a Universal Joint Assembly – Steering (Item Code 56400-B1500), which enables the driver to control steering. It consists of a shaft and a tube, a spider combined with a yoke and four needle bearings. This assembly is operated by the link motion connected between the wheels and the steering wheel, and transmits the rotation of the steering wheel to the gear box with constant angular speed. It also transmits the steering force of the driver and absorbs shock in a collision. Although you refer to this assembly as a universal joint, based on the description and the pictures you provided, it appears to be a steering column.
CBP rationale
The applicable subheading for the Universal Joint Assembly – Steering (Item Code 56400-B1500) will be 8708.94.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes: For other vehicles.
Full text
N267095 August 6, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.94.5000 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of a universal joint assembly-steering from South Korea. Dear Mr. Oh: In your letter dated July 28, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Universal Joint Assembly – Steering (Item Code 56400-B1500), which enables the driver to control steering. It consists of a shaft and a tube, a spider combined with a yoke and four needle bearings. This assembly is operated by the link motion connected between the wheels and the steering wheel, and transmits the rotation of the steering wheel to the gear box with constant angular speed. It also transmits the steering force of the driver and absorbs shock in a collision. Although you refer to this assembly as a universal joint, based on the description and the pictures you provided, it appears to be a steering column. The applicable subheading for the Universal Joint Assembly – Steering (Item Code 56400-B1500) will be 8708.94.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes: For other vehicles.” The general rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an Auxiliary Steering Gearbox from Mexico
The tariff classification of a hydraulic power steering gear and linkage assembly from Japan.
Request for reconsideration of NY N007218, dated March 1, 2007; Classification of a Steering Wheel Armature.
The tariff classification of Steering Wheel Armatures from Brazil, the United States and Germany
NAFTA; Used Automotive Parts; 19 CFR 181.132; Disassembly Dear Mr. Sutter:
The tariff classification of a Steering Wheel Armature from China and Brazil
The tariff classification of a steering wheel from Germany.
The tariff classification of hydraulic vane pumps, fluidreservoirs and steering gears from Brazil
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →